In a large bowl, crush the brownies. It's easiest to just use your hands to crush up the brownies into small pieces.
Using a wooden spoon, mix together the crushed brownies with the cream cheese and chocolate chips. Stir until well combined. It doesn't have to be perfect.
Using your hands, roll the brownie mixture into 12 1 inch balls and place on a baking sheet. Place in the freezer for a minimum of 30 minutes.
When ready to fry, place 1 1/2 inches of canola oil in a dutch oven over medium high heat. You want the oil to get to 350F.
While the oil is heating, whisk together the flour, sugar, cocoa, baking powder, salt, egg, and soda water until smooth.
Working in batches, coat each brownie bite in the batter mixture and then fry 3-4 at a time. Fry until the outer coating is crispy, turning once. I fried each bite for about 2 minutes, but times might vary.
After done, use a slotted spoon to remove from the oil and place on a paper towel to drain.
Dust with powdered sugar and serve warm.